Communication for TDS on dividend for F.Y. 2025-26

Date: 24th August 2026 BSE LIMITED Department of Corporate Services Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400 001 Dear Sir/Madam Subject: Communication for TDS on Dividend for F.Y. 2025-26 Ref: BSE Scrip ID: CHEMCRUX BSE Scrip Code: 540395 Pursuant to Regulation 30 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform that a general communication to Shareholders on deduction of tax at source on final dividend for F.Y. 2025-26 is being sent by e-mail to all the shareholders of the Company whose e-mail IDs are registered with the Company/ Depository Participants/ Depositories, explaining the process and documentation required for claiming exemption from deduction of tax on dividend. The communication sent to shareholders has been attached to this letter. This communication is also being made available on the website of the Company at www.chemcrux.com. (Investor Info > Corporate announcements) Kindly take this in your records. For CHEMCRUX ENTERPRISES LIMITED Dipika Rajpal Company Secretary and Compliance Officer Encl.: As above. Date: 24th August 2026 SUBJECT: COMMUNICATION IN RESPECT OF DEDUCTION OF TAX AT SOURCE ON FINAL DIVIDEND FOR F.Y. 2025-26. Dear Shareholders We are pleased to inform you that the Board of Directors of your Company at its meeting held on 14th May, 2026 recommended dividend @ Re. 1/- (Rupee One) per equity share, having face value of Rs. 10/- each for the financial year ended 31st March 2026. The dividend, as recommended by the Board, if approved at the ensuing 30th Annual General Meeting to be held on Thursday, 17th September 2026, will be paid to the equity shareholders holding equity shares of the Company as on the record date i.e., 10th September 2026. The dividend would be paid to the eligible shareholders within a period of 30 days from the date of AGM, i.e., on or before 17th October 2026 electronically, through various online modes to those members who have updated their bank account details or through any other permissible mode, in case where electronic payment is not feasible. In terms of the provisions of the Income-tax Act, 2025 ("Act"), dividend income will be taxable in the hands of shareholders. The Company shall therefore deduct tax at source at the time of payment of dividend, at rates based on the category of shareholders and subject to fulfilment of conditions as provided here in below. The shareholders are requested to update their PAN, Bank account details, email id and Address with the Depositories/Depository Participants for shares held in demat mode and with Bigshare Services Private Limited (Registrar and Share Transfer Agent) in case shares are held in physical mode. This communication summarizes the applicable Tax Deduction at Source (TDS) provisions under the Income-tax Act for Resident and Non-Resident shareholder categories. The shareholders are requested to refer to the Act for the prescribed rates applicable to them. A. FOR RESIDENT SHAREHOLDERS: Tax will be deducted at source (“TDS”) under Section 393(1) [Table 1 Sl. No. 7] of the Act @ 10% on the amount of dividend payable. 1. RESIDENT INDIVIDUAL: No tax shall be deducted on the dividend payable to resident individuals if: a. In case of Individuals, TDS would not apply if the aggregate of total dividend paid to them by the Company under folio(s) during tax year 2026-2027 does not exceed Rs. 10,000/-. b. Tax will not be deducted at source in cases where a shareholder provides duly signed Form 121 (Annexure 1), provided that the eligibility conditions are met. Please note that all fields are mandatory to be filled up and Company may at its sole discretion reject the form, if the prescribed requirements under the Act are not fulfilled. c. Shareholders who are required to link Aadhaar number with PAN as required under section 262(6) read with Rule 162, should compulsorily link the same within the timelines as specified by Government of India failing which the PAN will become inoperative and Tax would be deducted at a higher rate under section 397 of the Act. However, this is subject to amendments issued by the Income Tax authorities from time to time. For the purpose of verification of PAN-Aadhaar linkage, Company will verify the status from the Government enabled online facility after the expiry of cut-off date/ record date kept for submission of declaration and other forms and deduct TDS accordingly. d. Valid PAN will be mandatorily required. However, if the PAN is not updated or is invalid or is deleted or becomes inoperative on account of non-linking with Aadhaar then the higher rate as per the Act (i.e., 20%) would apply subject to threshold prescribed in the Act. e. For shareholders who have obtained a certificate from the income-tax authorities under section 395 of the Act for TDS at a lower/Nil rate, tax will be deducted at the rate specified in the said certificate subject to furnishing a self-attested copy of the same. The certificate should be valid for tax year 2026-2027. 2. NIL / lower tax will be deducted on dividend payable to the following categories of resident non-individual shareholders, on submission of self-declaration as per Annexure 2: a. Insurance Companies: Self declaration that it qualifies as 'Insurer' as per section 2(7A) of the Insurance Act, 1938 and has full beneficial interest with respect to the Equity shares owned by it along with self-attested copy of PAN card and certificate of registration with Insurance Regulatory and Development Authority (IRDA)/ LIC/ GIC. b. Mutual Funds: Self-declaration that it is registered with SEBI and is specified under schedule VII (Table Sl. No. 20 or 21) of the Act and is covered under Section 393(5) of the Act along with self-attested copy of PAN card and certificate of registration with SEBI. c. Alternative Investment Fund (AIF): Self-declaration that its income is exempt under Schedule V (Table Sl. No. 1) to section 11 of the Income Tax Act, 2025, and they are registered with SEBI as Category I or Category II AIF along with self-attested copy of the PAN card and certificate of AIF registration with SEBI. d. New Pension System (NPS) Trust: Self-declaration that it qualifies as NPS trust and income is eligible for exemption under Schedule VII [Table: SI. No. 41] to section 11 of the Act and being regulated by the provisions of the Indian Trusts Act, 1882 along with self-attested copy of the PAN card. e. Other Non-Individual shareholders exempted from TDS provisions in terms of any CBDT circular or notification - Declaration along with self-attested copy of documentary evidence supporting the exemption and self-attested copy of PAN card. 3. In case, shareholders (both individuals or non-individuals) provide certificate under Section 395(1) of the Act or Section 197 of the Income- Tax Act, 1961 for lower / NIL withholding of taxes, rate specified in the said certificate shall be considered, on submission of self-attested copy of the same and self-attested copy of PAN card to the Company. B. FOR NON-RESIDENT SHAREHOLDERS (including Foreign Institutional Investors and Foreign Portfolio Investors): 1. As per Domestic Tax Law Taxes are required to be withheld in accordance with the provisions of section 393(2) [Table Sl. No. 17] read with section 207(1) [Table Sl. No. 1] of the Act. The withholding tax shall be at the rate of 20% (plus applicable surcharge and cess) on the amount of dividend payable. In case non-resident shareholders provide a certificate issued under section 395(1) of the Act for lower/NIL withholding of taxes, rate specified in the said certificate shall be considered. 2. As per Double Tax Avoidance Agreement (DTAA) As per Section 159 of the Act, the non-resident shareholder has the option to be governed by the provisions of the DTAA between India and country of tax residence of the shareholder, if they are more beneficial to them. In order to avail the DTAA benefit, the non-resident shareholders are required to [Showing first 8,000 characters — download PDF for full document]